Michael H. and Barbara Selter - Page 1
















                                 T.C. Memo. 2000-316                                  


                               UNITED STATES TAX COURT                                


          MICHAEL H. AND BARBARA SELTER, Petitioners v.                               
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 2688-00.                   Filed October 6, 2000.                

          Michael H. Selter, pro se.                                                  
          Alan R. Peregoy, for respondent.                                            

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent's Motion to Dismiss for Lack of Jurisdiction, filed           
          May 1, 2000.  As discussed in detail below, we shall grant                  
          respondent's motion to dismiss.                                             
          Background                                                                  
          On December 2, 1999, respondent mailed a notice of deficiency               
          to Michael H. and Barbara Selter (the Selters or petitioners)               






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